CIT v. Mother Dairy Ltd. (Del.)(HC)

249 CTR 559High Court#23955 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 363,153 Indian tax judgments — from 2016 to 2016.

Judgments citing CIT v. Mother Dairy Ltd. (Del.)(HC)

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…R 484 (All. HC) iii) Roorkee Stamp Vendor Association v. State of Uttarakhand & Ors: WP No. 422/2013 (Uttkd.) iv) Kerala State Stamp Vendors Associations Vs. Office Of The Accountant-general and Others: 282 ITR 7 (Ker.) v) CIT v. Mother Dairy Ltd. (Del.)(HC): 249 CTR 559 (Del.) vi) CIT v Intervet India (P) Ltd.:268 CTR 429 (Bom.) vii) CIT v. Mother Dairy Ltd.: ITA No. 1925/2010 (Del.)(HC) viii) Jai Drinks (P) Ltd.: 336 ITR 383 (Del.) ix) S.R.L. Ranbaxy v. ACIT: 143 TTJ 265 (Del.) x) Kotak Securities Limited vs. DCIT: 2012 50 SOT 158 (Mum.i) xi) Government Milk Scheme v. ACIT: 98 ITD 306 (Pune) xii) Shree Baidyana…

Sabmiiller Ltd, Mumbai vs. Addl CIT RG 8(3), Mumbai

In the result, the appeal filed by the assessee and the Revenue are partly allowed for statistical purpose and the cross objection filed by the assessee is dismissed

ITA 3435/MUM/2015[2009-10]Status: DisposedITAT Mumbai15 Jul 2016AY 2009-10

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No. 3435/Mum/2015 ("नधा"रण वष" / Assessment Year:2009-10 Sabmiller India Ltd., The Acit, Circle 11(1)(1), बनाम/ (Formerly Known As Skol Mumbai Vs. Breweries Ltd) Unit No. 301-302, 3Rd Floor, Dynasty Business Park, B-Wing, Andheri Kurla Road,Andheri (E), Mumbai-400 059 आयकर अपील सं /I.Ta No. 3449/Mum/2015 ("नधा"रण वष" / Assessment Year:2009-10 The Acit, Circle 11(1)(1), Sab Miller India Ltd., बनाम/ Mumbai (Formerly Known As Skol Vs. Breweries Ltd) Unit No. 301-302, 3Rd Floor, Dynasty Business Park, B-Wing, Andheri Kurla Road, Andheri (E), Mumbai-400 059 C.O. No. 108/Mum/2015 (Arising Out Of I.Ta No. 3449/Mum/2015 ("नधा"रण वष" / Assessment Year:2009-10 Sabmiller India Ltd., The Acit, Circle 11(1)(1), बनाम/ (Formerly Known As Skol Mumbai Vs. Breweries Ltd) Unit No. 301-302, 3Rd Floor, Dynasty Business Park

For Appellant: Shri N.K. ChandFor Respondent: Shri Hemen Chandariya

Section 154Section 40

…rder has held that the relationship between the parties, as per the agreement, in relation to sale and purchase of the product is on principal to principal basis and to that extent the decision of Hon’ble Delhi High Court rendered in the case of Mother Diary (249 CTR 559) is applicable. However, the Tribunal took the view that the scheme under which the impugned benefit/incentive is given needs to be examined in order to give a finding as to whether the impugned payment is commission or not. Hence, the matter was set aside to the file of the AO with a direction to verify and examine relevant record and decide the…

ITO (TDS) 3(4), Mumbai vs. Unichem Laboratories Ltd, Mumbai

In the result, the Revenue’s appeal in ITA No

ITA 4592/MUM/2014[2009-10]Status: DisposedITAT Mumbai29 Jan 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4592/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) & आयकर अपील सं./I.T.A. No.4593/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Ito (Tds) 3(4),10Th Floor, Unichem Laboratories Ltd., Room No. 1011, Unichem Bhawan, S.V.Road, बनाम/ Smt. K.G.M. Ayurvedic Hospital 8, Prabhat Estate, Bulidng, Charni Road, Jogeshwari (West), V. Mumbai – 400 002. Mumbai – 400 102. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacu0551B (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri Airiju Jai Karan(DR)

Section 133ASection 194HSection 194JSection 201Section 201(1)

…st expiry/first out, FEFO) .The assessee company submitted that if the distributor is maintaining FEFO method and there are expiry of drugs, same are taken back and money refunded. The assessee company relied upon the decisions in the case of the Mother Diary 249 CTR 559 and Jai Drinks Private Limited 336 ITR 363 by Hon’ble Delhi High Court and in the case of Fosters India Private Ltd. 29 SOT 32 and Government Milk Scheme 39 ITD 306 by Pune Tribunal . The assessee company also relied upon the decision of Hon’ble Supreme Court in the case of Ahmadabad Stamp Vendors Association, 25 Taxman.com 201 (SC) (292). The C…